192H Exemption in respect of Mobility Allowance

Summary

This section provides an exemption from income tax for mobility allowance payments made to qualifying individuals, who satisfy the conditions of the Mobility Allowance scheme as administered by the Health Service Executive.

Details

This section inserts a new section 192H into the Taxes Consolidation Act 1997, with the following provisions:

(1) Subsection (1) outlines what payments qualify for this exemption. This section relates to a payment commonly known as a Mobility Allowance, made by or on behalf of the Health Service Executive to a person who satisfies the conditions of the Mobility Allowance scheme as administered by the Health Service Executive.

(2) Subsection (2) provides that a qualifying payment made to a qualifying individual, on or after 1 January 2021 shall be treated as exempt from income tax and not included in determining the total income of that individual.

(3) Subsection (3) provides that a qualifying payment made to a qualifying individual, before 1 January 2021 be exempt from income tax and not included in determining total income of that individual for the year to which it relates.

Relevant Date: Finance Act 2021